BIR Ruling

March 24, 1977 Mr. Guillermo L. Mara Revenue Internal Security Officer II Revenue Region No. 3-B Valenzuela, Metro Manila S i r : This refers to your letter dated March 17, 1977 requesting permission to appear as counsel on your own behalf and as counsel for your late father, brother and sister in Land Registration case No. U-849, filed in the Court of First Instance of Pangasinan, Branch V, Villasis, Pangasinan. cdt In reply, you are informed that your request is hereby granted subject to the following conditions: 1. That this authority granted you is limited only to your appearance as counsel for this case; 2. That you will not accept attorney's fees; 3. That during the dates of hearing of this case, you must file your leave of absence; and 4. That you see to it that your handling of the case does not conflict with or prejudice the handling of your cases in the Bureau of Internal Revenue. The imposition of the above conditions is necessary so that your appearance will not be considered an active practice of the law profession. cd Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3